Demand of education cess - whether the Education Cess is payable on Paper Cess for clearance of Paper and Paper Board - Held that:- CBEC vide Circular F.No.345/2/2004-TRU (Pt.), dt.10.08.2004, clarified that ďas the Education Cess is calculated on the aggregate duties of Excise/Customs (excluding certain duties of Customs like anti-dumping duty, safe guard etc) levied and collected by the Department of Revenue, only such duties, which are (a) levied and collected as duties of Excise/Customs and .....

t the Education Cess is not to be calculated on cesses which are levied under Acts administered by the Department/Ministries other than the Ministry of Finance (Department of Revenue) but are only collected by the Department of Revenue in terms of those Acts. Thus, it is clear that the amount collected by the Ministry of Finance (Department of Revenue), levied by the other Ministry cannot be treated as duty. There is no dispute that the Paper Cess levied by other than the Ministry of Finance (De .....

ue was dismissed and the order of the Adjudicating authority was upheld. 2. After hearing both the sides and on perusal of the records, we find that the issue involved in this case is as to whether the Education Cess is payable on Paper Cess for clearance of Paper and Paper Board. Both the authorities below held that the Education Cess is levied by Ministry of Industries by GOI, in exercise of powers under sub-section (1) of Section 9 of Industrial Development and Regulation Act, 1961. 3. Clause .....

excisable goods) which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue), under the provisions of the Central Excise Act, 1944 or under any other law for the time being in force . 4. The learned Authorised Representative for the Revenue reiterates the grounds of appeal. It is submitted that the Paper Cess is payable on the excisable goods and therefore, the Education Cess is payable on Paper Cess. It is also contended that the Paper Cess is co .....

r Mills Vs CCE Visakhapatnam-II 2009 (235) ELT 474 (Tri-Bang) held in favour of the Assessee. He also drew the attention of the Bench to the Board Circular F.No.262/2/2008-CX.8, dt.07.01.2014. 6. We find that CBEC vide Circular F.No.345/2/2004-TRU (Pt.), dt.10.08.2004, clarified that as the Education Cess is calculated on the aggregate duties of Excise/Customs (excluding certain duties of Customs like anti-dumping duty, safe guard etc) levied and collected by the Department of Revenue, only such .....

come after Central Government. The words which are omitted are which are levied and collected by the Central Government in the Ministry of Finance, Department of Revenue. These words have been omitted. Once these words are there, it is very clear that two conditions have to be fulfilled for inclusion of the Cess. The first condition as per the clarification is that Cess should be levied and collected as duty of Excise/Customs. In this case, it is satisfied as the Cess on Paper may be considered .....